Import Tariff
Guatemala applies the common external tariff schedule of the Central American Common Market (CACM), which ranges from zero to 15 percent for most agricultural and industrial goods, though there are exceptions of up to 40 percent for alcoholic beverages and up to 20 percent for cigarettes with tobacco content, various types of vehicles, and firearms. The average rate applied to all products is approximately 2.4 percent.
Under CAFTA-DR, about 5,263 of a total 6,307 HS codes for U.S. industrial and consumer goods enter Guatemala duty-free, with the remaining 1,044 tariffs scheduled to be phased-out by 2026. Nearly all textile and apparel goods that meet the agreement’s rules of origin are now traded duty-free and quota-free, promoting new opportunities for U.S. and regional fiber, yarn, fabric, and apparel manufacturing. The agreement’s tariff treatment for textile and apparel goods is retroactive to January 1, 2004. Guatemala is open to U.S. agricultural products, where 98 percent of the products already have zero tariff. Prior to CAFTA-DR, Guatemala was already complying with its WTO tariff bindings, and duties were relatively low.
Tariff-rate Quotas (TRQs)
Under CAFTA-DR, agricultural goods that were previously protected are no longer subject to a TRQ, except for white corn. White corn has a TRQ of 27,200 metric tons (MT) in 2023, which will increase by 2 percent annually indefinitely. Additionally, there is a 20% tariff on imports that exceed this quota. To obtain updated information on quota allocation procedures, and advisory committee meetings, please contact Mrs. Yasmin Afre, yaafre@mineco.gob.gt and Dinora Alvarez, malvarez@mineco.gob.gt.